The City Council passed Ordinance No. 184135, effective January 22, 2016. This ordinance limited the business taxation by the City of medical marijuana businesses to those able to attest to compliance with Proposition D. Every medical marijuana collective taxed under LAMC Section 21.50 will be required to remit a completed and signed medical marijuana collective annual Business Tax affidavit by February 28, 2017. The annual Business Tax renewal is due on February 28, 2017. The completed and signed affidavit must be submitted in person to the Office of Finance by one of the following, as applicable: 1) Individual owner; 2) Partner; 3) Officer of the corporation, with office held specified; 4) Member of the LLC; or 5) Manager of the LLC.
Please note that it is the responsibility of the medical marijuana collective and the individual submitting the affidavit in person to accurately represent to the Office of Finance as to whether the medical marijuana collective complies with Proposition D. The representative submitting the affidavit in person will be required to provide government issued identification that will be copied and retained by the Office of Finance as part of the annual affidavit submittal process.
The completed affidavit must be submitted by February 28, 2017 in person at the following Office of Finance branch location:
- City Hall – 200 N. Spring St., Room 101 Los Angeles, CA 90012
Subsequent to the February 28, 2017 date, the Office of Finance will issue an updated Business Tax Registration Certificate (BTRC) to those businesses that submitted their annual renewal, submitted a completed affidavit attesting to compliance with Proposition D, and remitted full payment.
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